This document discusses various systems in Portugal that provide financial incentives for investments in innovation, research and development, and business qualification. It outlines several non-reimbursable and reimbursable grant systems that support R&D projects, innovation projects, and internationalization of small and medium enterprises. It also describes various tax credit systems that provide tax discounts of up to 82.5% for R&D and production investments. The document analyzes which financial support measures may be applicable depending on project objectives, costs, timeframe and needs.

1. How to be reimbursed of your investments
In Innovation, R&D and productivity enhancement
Mário Marques
Innovation Manager
mmarques@level-up.pt

2. Pros
Cons

3. SI I&DT – Sistema de Incentivos à
Investigação e Desenvolvimento Tecnológico
SI Inovação – Sistema de Incentivos à
Inovação
SI PME – Sistema de Incentivos à Qualificação
e Internacionalização de PME

4. SI I&DT
SI INOVAÇÃO
SI PME
Up to 80%
Up to 55%
Up to 55%
Supports
R&D Projects
Innovation
Projects
Internacionalization
and SME
Qualification
Type
Non-reimbursable
Reimbursable
Non-reimbursable
%
Support

5. SIFIDE – Sistema de Incentivos Fiscais à Investigação
e Desenvolvimento Empresarial
RFAI – Regime Fiscal de Apoio ao Investimento
CFEI – Crédito Fiscal Extraordinário ao
Investimento
Outros Benefícios Fiscais de Natureza Contratual

6. SIFIDE
Supports
CFEI
Up to 82,5%
Up to 20%
20%
R&D projects
% Support
RFAI
Production
Investment
Production
Investment
(equipment, hardware,
software, industrial property,
etc.)
(equipment, hardware, software,
industrial property, etc.)
(people, hardware, equipments,
software, industrial property,
subcontracts, etc.)
(Max. 5M€ investment)
Tax
Discount
Full Tax
25% Tax
70% Tax
Life Cycle
1y + 6y
1y + 4y
1y + 5y

7. Problem Analysis
•Objectivs
Financial Support Measures
- Grants
•Costs
•Are we supported?
•Timeframe
Development
•Is it everything planned?
•Expenditure – supported by grants
– reduce project cost on-the-fly
•Needs
Problem Analysis
Development
•Objectivs
•Expenditure – fully supported by
the company / or being supported
by Grants
•Costs
•Timeframe
•Needs
Financial Support Measures
– Tax Credit
•Investment Return on the form of
Tax Credit – Tax Reduction - better
NET INCOME

8. R&D
Engineering
Production
Innovation
SIFIDE
• Up to 82,5%
return!
RFAI
CFEI
• 20%
• 20%
• Up to 25% of
the Income
Tax
• Up to 70% of
the Income
Tax

9. Level Up Consulting
Av. 5 de Outubro, 10
7º Andar, Sala 15
1050-056 Lisboa
www.level-up.pt
210 081 027
910 842 465